Fatma Özkul who is working at Marmara University has published several articles in national and international journals about Fraud Auditing, International Accounting Standards, Financial Statement Auditing and Accounting for Crypto Assets. Her research interest include IFRS, Fraud Auditing, Financial Technologies, Blockchain Technology and Crypto Assets. Sonat Bayram is working at Trakya University, Faculty of Applied Sciences. He has publications and gives training and seminars on Finance & Banking, Central Bank Balance Sheet Analysis, Capital Markets and Tools, Financial Management, Asset and Liability Management in Banks, New Financing Techniques, Investment Analysis and Portfolio Management. He is CEO of SNT Software and Technologies and carries out projects in the field of Financial Technologies.